Boileau v. City of Burlington

Plaintiff, the owner and operator of a fishing guide business, appeals the superior court’s determination that the City of Burlington had the authority to impose a personal property tax upon his boat’s assessed value for a year in which the boat was not physically present in Burlington on April 1, the statutory day of assessment. For the reasons stated in a companion case, Mesa Leasing Ltd. v. City of Burlington, 169 Vt. 93, 730 A.2d 1102 (1999), we affirm the superior court’s judgment.

The facts are not in dispute. The subject property is a boat that plaintiff uses in the fishing guide…